2019 (10) TMI 887

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....resentative for the Respondent ORDER Brief facts are that the appellants are engaged in manufacture of motor vehicle parts and accessories. On verification, it was noticed by the department that they have availed credit of service tax paid ON on GTA outward, service tax paid for forwarding the goods to the customer's premises for the period Jan.'16 to Jun.'17. Department was of the view that the....

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....ex Court in the case of Commissioner of Customs & Central Excise, Aurangabad Vs M/s. Roofit Industries Ltd., reported in 2015 (319) E.L.T.221 (S.C.). He also relied upon the Board's Circular dated 08.06.2018 to contend that the Board has also clarified the same. In the present case, as the goods have to be delivered at the customer's premises and the sale being on F.O.R. destination, the place of ....

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....le for credit of service tax paid on outward transportation of goods. At the time of hearing, the appellants have furnished detailed documents showing that the sale is on F.O.R. destination. The very same contention was raised by the appellants from the stage of reply to the show-cause notice itself and the evidences were placed before the lower authorities for consideration. However, the lower au....